【摘要】：公共財政是政府提供公共產(chǎn)品、實現(xiàn)政策目標的主要途徑之一,也是政府宏觀調(diào)控的主要抓手。公共財政正是以滿足社會公共需要為出發(fā)點,界定財政職能范圍,并在此基礎(chǔ)上構(gòu)建政府的財政收支體系。近年來,我國以公共財政理念為指導(dǎo),逐步建立了完整的公共財政體系,不僅引導(dǎo)了經(jīng)濟與財政的良性互動,也賦予了公共財政新的時代特征。 十八屆三中全會通過的《中共中央關(guān)于全面深化改革若干重大問題的決定》首次提出“財政是國家治理的基礎(chǔ)和重要支柱”,這一全新定位不僅強調(diào)了財政之于政府宏觀調(diào)控的重要杠桿作用,更是將財政的定位置于經(jīng)濟、社會、政治等的多維體系中,為財政自身的改革與完善指明了方向。發(fā)揮好財政的作用,“是優(yōu)化資源配置、維護市場統(tǒng)一、促進社會公平、實現(xiàn)國家長治久安的制度保障”,同時財政體制改革又將支持和承載轉(zhuǎn)變經(jīng)濟發(fā)展方式、促進政府職能及社會轉(zhuǎn)型等一系列全面深化改革的重擔�？梢哉f,把財政的功效發(fā)揮出來,對于推進國家治理體系建設(shè)和治理能力現(xiàn)代化將會形成重要的牽引作用。 財政的可持續(xù)發(fā)展歷來是研究財政問題的重要內(nèi)容�；趯ω斦J識的深化和財政定位的歷史性突破,財政自身的健康發(fā)展程度,意味著財政本質(zhì)屬性的回歸,也是經(jīng)濟穩(wěn)定,甚至是國家穩(wěn)定、國家治理的重要前提和支撐。財政的可持續(xù)發(fā)展是一項復(fù)雜的系統(tǒng)工程,它直接關(guān)系著社會公共物品的有效供給,影響著政府職能的充分發(fā)揮,也涉及到政治、經(jīng)濟、社會等諸多領(lǐng)域改革和發(fā)展的速度與質(zhì)量。相比于財政收入而言,財政支出更能夠體現(xiàn)出政府運用財政資金的合理度,也更能夠反映出政府提供公共產(chǎn)品的滿意度。因此,財政支出在財政可持續(xù)性系統(tǒng)中占有重要的分量,直接影響著財政可持續(xù)性的走勢。 本文在財政持續(xù)性的若干影響因素中,選擇以財政支出為出發(fā)點。把財政支出與財政可持續(xù)性研究的結(jié)合,是完善我國公共財政框架的應(yīng)有之義,更是當前研究我國財政體制改革的必經(jīng)之路。本文通過回顧建國以來我國財政體制改革的演進歷程,總結(jié)了各階段財政支出對于財政體系自身及社會經(jīng)濟發(fā)展要求的貼合度和貢獻度,分析了影響我國公共財政支出在廣度和深度方面存在的問題,并從廣度和深度的視角為財政支出找到合理的定位。在借鑒國際經(jīng)驗的基礎(chǔ)上,探索旨在促進中國財政可持續(xù)發(fā)展的財政支出制度改革路徑。
[Abstract]:Public finance is one of the main ways for the government to provide public goods and realize the policy objectives. Public finance is to meet the social public needs as the starting point, define the scope of financial functions, and on this basis to build the government's fiscal revenue and expenditure system. In recent years, under the guidance of the concept of public finance, China has gradually established a complete public finance system, which not only leads to the benign interaction between economy and finance, but also endows with new characteristics of the times of public finance. The decision of the CPC Central Committee on comprehensively deepening reform adopted by the third Plenary session of the 18th CPC Central Committee put forward for the first time that "finance is the foundation and important pillar of state governance." This new position not only emphasizes the important leverage of finance to government macro-control, but also puts fiscal positioning in the multidimensional system of economy, society, politics, etc., and points out the direction for the reform and perfection of finance itself. To give full play to the role of finance, "it is to optimize the allocation of resources, safeguard the unity of the market, promote social equity, and realize the institutional guarantee for the long-term stability of the country." at the same time, the reform of the financial system will support and carry the burden of transforming the mode of economic development. To promote government functions and social transformation, such as a series of comprehensive deepening of the burden of reform. It can be said that exerting the effect of finance will play an important role in promoting the construction of national governance system and modernization of governance ability. The sustainable development of finance has always been an important part of the study of financial problems. Based on the deepening of financial understanding and the historical breakthrough of fiscal positioning, the healthy development of finance itself means the return of the essential attributes of finance, which is also an important prerequisite and support for economic stability, even national stability, and national governance. The sustainable development of finance is a complex system project, which is directly related to the effective supply of social public goods, affects the full play of government functions, and also involves politics and economy. The speed and quality of reform and development in many fields such as society. Compared with the fiscal revenue, the fiscal expenditure can reflect the rationality of the government's use of financial funds, and also can reflect the satisfaction of the government in the provision of public goods. Therefore, fiscal expenditure plays an important role in the financial sustainability system, which directly affects the trend of fiscal sustainability. This paper chooses fiscal expenditure as the starting point among several influencing factors of financial sustainability. The combination of fiscal expenditure and the study of fiscal sustainability is the proper meaning of perfecting the framework of public finance in China, and is also the only way to study the reform of our financial system at present. By reviewing the evolution of China's financial system reform since the founding of the people's Republic of China, this paper sums up the degree of conformity and contribution of fiscal expenditure to the requirements of the financial system itself and social and economic development. This paper analyzes on the problems existing in the breadth and depth of the public expenditure in China, and finds a reasonable position for the fiscal expenditure from the angle of breadth and depth. On the basis of drawing lessons from international experience, this paper explores the path of fiscal expenditure system reform aimed at promoting the sustainable development of Chinese finance.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2014
【分類號】：F812.45

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 于蕊;我國民生財政支出監(jiān)督的法律制度研究[D];山西財經(jīng)大學(xué);2015年

，

本文編號：2207646